Ohio Administrative Code
Title 5101:9 - ODJFS Practices
Chapter 5101:9-7 - Costs and Financial Reporting and Reimbursement
Section 5101:9-7-02.1 - Child support enforcement agency (CSEA) quarterly reconciliation
Universal Citation: OH Admin Code 5101:9-7-02.1
Current through all regulations passed and filed through March 18, 2024
The following accounting procedures are necessary for state and local accountability in the reconciliation of federal and state funds.
(A) Quarter-end reporting.
(1) The CSEA is accountable for the child
support fund as reconciled each quarter and shall review reports and make
adjustments and/or corrections prior to the final approval and submission of
financial data to the Ohio administrative knowledge system (OAKS) for the
closing quarter. The CSEA has access to system reporting throughout the quarter
in order to make ongoing adjustments/ corrections.
(2) The CSEA will have access to reports
based on financial data submitted in the county finance information system
(CFIS) in accordance with rule
5101:9-7-29
of the Administrative Code.
(a) Each
quarter's over/under report is cumulative over the lifetime of the funding
source.
(b) The CSEA is given five
business days after the eighteenth day of the month following the last month of
the quarter to review the reports for accuracy.
(3) No later than five business days after
the eighteenth day of the month following the last month of the quarter, the
CSEA shall submit any final adjustments and/ or revisions to OAKS.
(a) Once the five-day review period is
complete, the Ohio department of job and family services (ODJFS) suspends
reporting access to CFIS for the closing quarter in order to begin the quarter
reconciliation process.
(b) The
CSEA shall make any allowable changes that arise after the five-day review
period to open grants in the current quarter.
(B) The CSEA can complete adjusting draws in CFIS prior to the end of the five-day review period.
(C) Quarter reconciliation.
(1) ODJFS notifies the CSEA
when the quarter reconciliation process is completed. The CSEA shall review the
reports for accuracy and immediately notify ODJFS of any
discrepancies.
(2) State funded
allocations and federally funded subgrants are reconciled at the end of their
period of availability. The period of availability includes the funding period
and the liquidation period.
(3)
ODJFS may make adjustments as necessary to fully reconcile federal grants
and/or state allocations that are being closed.
(a) If reported expenditures and adjustments
in all funding sources exceeds
cash drawn in all funding sources being closed, ODJFS may issue additional
funds on closed grants.
(b) If the
total of reported expenditures and adjustments in all funding sources being
closed is less than cash drawn in all funding sources being closed, ODJFS may
adjust draws in open available grants.
(D) The CSEA shall retain financial, programmatic, statistical, recipient records, and supporting documents in accordance with the records retention requirements outlined in rule 5101:9-9-21 of the Administrative Code. This documentation may be subject to inspection, monitoring, and audit by ODJFS and the Ohio auditor of state.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
